Cham Is Na Uy 2025. The Development of Islamic Accounting Standards in Vietnam: Challenges and Opportunities for Harmonization. IQRAR: Jurnal Akuntansi, Manajemen & Ekonomi Syariah. 1, 1 (Sep. 2025), 1–11. DOI:https://doi.org/10.61104/iqrar.v1i1.2161.